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TMI Blog2005 (3) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... d was also confirmed in respect of the valuation of the Television sold by M/s. National Panasonic of India by taking into consideration the price in other States as the M/s. National Panasonic were selling the televisions in UP at lower price as goods were under exemption from Sales Tax. 3. The appellant also challenged the denial of benefit of Modvat credit taken on four cabinet moulds. In respect of other demands confirmed by the adjudicating authority the appellants were not challenged these demands. The only contention of the appellant is that since the duty in respect of these demands was paid even prior to show-cause notice, therefore, the penalty equal to the amount of duty confirmed is not sustainable. 4. In respect of Modvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer for repair. 6. We find that the Tribunal in the case of Samtel Color Ltd. (supra) held that during repair of the colour picture tubes there was loss of identity during repair operations, salvage and inter-mixing of identical parts taking place between old and new tubes but at the end a serviceable picture tube emerging in place of a defective picture tube. Therefore, the activity undertaken by the manufacturer is that of repair and not of manufacture. In view of the above decision of the Tribunal as the demand raised against the manufacturer of tubes on similar grounds is set aside therefore, the appellants are entitled for the credit and the credit cannot be denied on the ground that they had received some other picture tubes. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id from the price of the goods. In States where the Assessee had benefit of exemption from sales tax, they paid sales tax on price without deducing the sales tax element. The Department contented that as the price was higher in that State, that price should be applicable for sales throughout India. Such a stand is clearly untenable. The Assessees, in all these cases have succeeded, and rightly so, before the Collector (Appeals) and the Tribunal. The position being so clear it is surprising that a decision to file Civil Appeals was taken. We see no substance in these Appeals. They all stand rejected. However, there will be no order as to costs. In view of the decision of the Hon ble Supreme Court, we find merit in the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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